Regulations on Deposit Accounts of Units and Organizations Opened at the State Treasury
Deposit accounts of units and organizations opened at the state treasury are regulated in Point b, Clause 2, Article 4 of Circular 18/2020/TT-BTC. To be specific:
Deposit accounts are opened for budget-using units, public service providers, and organizations, including accounting account codes under Group 37 - Payable Deposits of Units. To be specific:
- Deposit accounts of administrative and non-business units: Budget deposit, Fee collection deposit, Other non-business revenue deposit, Other deposits.
- Deposit accounts of communes: Investment capital managed by communes, Deposits of off-budget financial funds of communes, Other deposits.
- Deposit accounts of project management boards.
- Deposit accounts with specified purposes.
- Deposit accounts of organizations.
- Deposit accounts of funds.
- Special deposit accounts of units.
- Deposits of other units.
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